IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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编号 UILC 主题 发布日期
201042035 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 10/22/2010
201042034 6230.03-01 Time for Filing Claim 10/22/2010
201042033 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 10/22/2010
201042032 6231.01-01 Exception for Small Partnerships 10/22/2010
201042031 3122.00-00 Federal Service 10/22/2010
201042030 6229.02-00 Extension by Agreement 10/22/2010
201042029 6227.00-00 Administrative Adjustments Requests 10/22/2010
201042028 6227.02-00 Request for Tax Matters Partner 10/22/2010
201042027 6229.02-00 Extension by Agreement 10/22/2010
201042026 6223.05-00 Tax Matters Partner 10/22/2010
201042025 42.00-00 Low-Income Housing Credit 10/22/2010
201042024 6694.00-00 Understatement of Taxpayer's Liability by Income Tax Return Preparer 10/22/2010
201042023 642.03-01 Gross Income Requirement 10/22/2010
201042022 1362.04-00 Inadvertent Terminations 10/22/2010
201042021 9100.00-00 Extension of Time for Making Certain Elections 10/22/2010
201042021 1361.05-00 Qualified Subchapter S Subsidiary 10/22/2010
201042020 1362.01-03 Late Elections 10/22/2010
201042019 1502.75-00 Filing Requirements 10/22/2010
201042018 40.00-00 Alcohol Used as Fuel 10/22/2010
201042017 1362.01-03 Late Elections 10/22/2010
201042016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/22/2010
201042015 851.02-00 Gross Income Requirement 10/22/2010
201042014 1362.04-00 Inadvertent Terminations 10/22/2010
201042013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/22/2010
201042012 664.03-02 Charitable Remainder Unitrust 10/22/2010

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